Computer Consulting: Helping Your Client Automate.
The expansion of the small business sector of the American economy and the emergence of microcomputer technology have combined to radically change the role of the modern accountant. To fulfill their responsibility to clients, public accountants must stay on the leading edge in the implementation of microcomputer technology. Robert Roussey, a partner at Arthur Andersen & Co., contends, "The faster this is done, the faster new accounting and auditing concepts can be developed-and the faster accountants can develop new service opportunities using innovative methods and practices." (Roussey, 1986, p. 94) The purpose of this article is to discuss factors the accountant should consider when helping small business clients with computerization. These factors include market changes, the needs analysis, software and hardware selection, training and control considerations.
|Main Author:||Clay, Stephen H.|
|Other Authors:||Hiltebeitel, Kenneth M.|